Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.04. Business and occupation tax. |
Section 82.04.4261. Exemptions—Federal small business innovation research program.
Latest version.
- This chapter does not apply to amounts received by any person for research and development under the federal small business innovation research program (114 Stat. 2763A; 15 U.S.C. Sec. 638 et seq.).NOTES:Effective date—2004 c 2 §§ 9 and 10: "Sections 9 and 10 of this act take effect July 1, 2004." [ 2004 c 2 § 11.]